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BTLG Table of Contents > Alcoholic Beverage Tax Law > Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law > Chapter 1 > Section 23023

Alcoholic Beverage Tax Law

Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1

Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2

Section 23023

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23023. "Retailer." "Retailer" means any on- or off-sale licensee.

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1 See Section 32002 of Revenue and Taxation Code in this volume.

2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.